Well, we guess you can call it a form of "simplification," anyway. The Revenooers have announced that starting in 2006, individuals will only have to file one form to secure an automatic extension of a full six months - rather than the old procedure which required two forms to get the filing date extended all the way to Oct. 15. Same will go for partnerships and trusts. The biggest surprise of all, however, is the fact that Uncle Sam for once has actually taken note of the fact that individuals can't file until their "pass through" entity (partnership, in most cases) does first-and to make both returns due on the very same date doesn't make a whole lot of sense. So, they're "requesting comments" on whether pass-throughs should be given a shorter extension period. It's about time they came to their senses on this one.And from our "fire and brimstone" department, this week, cometh word that the IRS is all worked up over a sermon delivered by a preacher at All Saints Church, in Pasadena, California, about a year ago, as the presidential election was drawing near. Seems the Reverend critiqued the Iraq war, and President Bush, in a way which some would say crossed the line over which churches and other tax exempt organizations are not supposed to pass without jeopardizing their IRC Section 501(c)(3) status. No politicking allowed, when one is tax exempt. Will the IRS go to the mat on this one?And speaking of charities, recent legislation has afforded a short "window of opportunity" (to the end of 2005) for taxpayers charitably inclined. Recall that for some years, many taxpayers have found that their pool of itemized deductions have been subjected to a "haircut" equal to the lesser of 3 percent of (a) the excess of their adjusted gross income over a floor (which will be $145,950 in 2005), or (b) 80 percent of most of those deductions.But recent legislation ("Katrina Emergency Tax Relief Act of 2005" or "KETRA") provides that "qualified contributions" to charities will not be subject to these limitations. In general, "qualified contributions" are those which are:1. Paid in cash;2. Paid during the period August 28, 2005 through Dec. 31, 2005;3. Paid to certain kinds of charities (most commonly, the publicly supported ones); and4. Elected in the taxpayer's 2005 return to be so treated.And better yet, in the case of those fortunate enough to be able to make very large contributions relative to the amount of their income, KETRA also temporarily suspended the income limitations (for individuals, generally 50 percent of their adjusted gross income) which might otherwise render "qualified contributions" to be of limited usefulness in 2005. These temporary rules are not for everybody, but in the right situation, they can provide some significant 2005 tax benefit, and should be the subject of some near term "pencil pushing" as folks examine their charitable intentions as the year draws to a close.CONSULT YOUR TAX ADVISOR - This article contains general information about various tax matters. Consult your CPA for applicability to your particular situation.Mr. Quinn is a shareholder of Ashley Quinn, CPAs and Consultants, Ltd., located in Incline Village. He is also a contributor to the recently published eighth edition of Tax Savvy for Small Business, published by Nolo. He may be reached at (775) 831-7288, and welcomes comments at jquinn@ashleyquinncpas.com